Assessment u/s 153A - the disallowances made for the Assessment ...
Disallowances for Concluded Assessment Years u/s 153A Require Incriminating Material Found During Search.
January 24, 2020
Case Laws Income Tax AT
Assessment u/s 153A - the disallowances made for the Assessment years which were unabated/concluded assessments as on date of search cannot be made in the search assessments in the absence of any incriminating material found in the course of search
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